"The problem with memory is that is changes whatever it touches. It is never that accurate. As a result, I end up modifying and revising my own experiences. It's myth making."

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However accurate or inaccurate the agency's numbers may be, tax law explicitly presumes that the IRS is always right -- and implicitly presumes that the taxpayer is always wrong -- in any dispute with the government. In many cases, the IRS introduces no evidence whatsoever of its charges; it merely asserts that a taxpayer had a certain amount of unreported income and therefore owes a proportionate amount in taxes, plus interest and penalties.

— James Bovard